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[Schedule-II : Rate of Tax - 1%]

SL Description of Goods

1. Gold, Silver and other precious metals.

2. Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals.

3. Precious stones.

4. Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan when sold by any dealer whose gross turnover exceeds 100 Crores Rs. during a year. (S.O. No. 164, dated 27.06.2011)

5. L.P.G. (S.O. No. 55, dated 14.06.2008)

6. Kurthi/Matar/Rajma (S.O. No. 155, dated 30.07.2009) (Omitted vide Notification dated 9th May 2013)

7. Barley (Coarse grain), excluding ‘Barley’ mentioned at serial no. 16 of schedule III. (S.O. No. 145, dated 28.07.2010)